Section 139A amendment removes 'quarterly' requirement from specified clauses, changing filing periodicity under income tax. Amendment to section 139A of the Income-tax Act removes the word 'quarterly' from clause (iv) of sub-section (5B) and clause (iii) of sub-section (5D), effective 1 October 2009, thereby modifying the statutory wording that governs the periodicity requirement in those provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Section 139A amendment removes 'quarterly' requirement from specified clauses, changing filing periodicity under income tax.
Amendment to section 139A of the Income-tax Act removes the word "quarterly" from clause (iv) of sub-section (5B) and clause (iii) of sub-section (5D), effective 1 October 2009, thereby modifying the statutory wording that governs the periodicity requirement in those provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.